Statute
Section 130 — Corporation Tax Act 2009: Insurers receiving distributions etc
Text of the provision Official document
Insurers receiving distributions etc 130 1 This section applies for the purpose of calculating the trading profits of—
a insurance business other than business in relation to which section 111 of FA 2012 applies , or b any category of such business.
2 A receipt that is exempt for the purposes of Part 9A (company distributions) is not brought into account in calculating the profits of the trade.
Official source: legislation.gov.uk
There are no decisions in our collection citing this provision yet. As new judgments are published, they will appear here.
Search case law on this topic
See judgments from UK courts and tribunals with a plain-English summary and legal holding.
Explore case law →